587

The city shall annually transmit to the commissioner, to the assessors of each assessing unit in which the city has acquired watershed conservation easements and watershed agricultural easements, and to town or county assessors, who prepare a copy of the applicable part of the town or county assessment roll for village tax purposes as provided in subdivision three of section fourteen hundred two of this chapter, for each such village in which such easements have been acquired, a list of all such easements therein. Such list shall be used by the assessors in preparing the assessment roll or, for village tax purposes the copy of the applicable part, and shall include the appropriate allocation factor or factors, and each such easement shall be entered as a separate parcel on the tentative assessment roll by the assessor.